Chapter 64H: TAX ON RETAIL SALES OF CERTAIN TANGIBLE PERSONAL PROPERTY
- Section 1 Definitions
- Section 2 Sales tax; services tax; imposition; rate; payment
- Section 2A Repealed, 1991, 4, Sec. 7
- Section 3 Payment by purchaser; collection by vendor; sales of motor vehicles or trailers
- Section 3A Prepayment of tax on tobacco products that will be held for retail sale; credit for prepaid taxes; regulations.
- Section 4 Computation of tax
- Section 5 Statement and collection of tax
- Section 6 Exemptions
- Section 6A Annual sales tax holiday
- Section 7 Registration required
- Section 8 Presumption of sale at retail; burden of proof; resale and exempt use certificates
- Section 9 Classified permits establishing percentage of exempt sales
- Section 10 to 13 Repealed, 1976, 415, Sec. 112
- Section 14 Repealed, 1969, 546, Sec. 4
- Section 15 Repealed, 1976, 415, Sec. 112
- Section 16 Liability for failure to pay tax
- Section 17 to 22 Repealed, 1976, 415, Sec. 112
- Section 23 Repealed, 2010, 131, Sec. 50
- Section 24 Repealed, 1976, 415, Sec. 112
- Section 25 Motor vehicles; presumption of sale at retail; prerequisite for registration; penalties for failure of payment
- Section 25A Motorboats; aircraft; certificate issuance; evidence of tax payment
- Section 25B Unregistered boats anchored within commonwealth; reports
- Section 26 Trade-in of motor vehicles or trailers; sales tax
- Section 27 Repealed, 1990, 121, Sec. 55
- Section 27A Trade-in boats and airplanes
- Section 28 Repealed, 1976, 415, Sec. 112
- Section 29 Service of notices
- Section 30 Repealed, 1976, 415, Sec. 112
- Section 30A Bond or deposit; non-resident contractors; definition
- Section 31 Repealed, 1976, 415, Sec. 112
- Section 32 Service of process; nonresident vendors
- Section 33 Worthless accounts; reimbursement without interest
- Section 34 Remote retailers and marketplace facilitators